Back To Top

Your Lowtax Account

Mauritius: Domestic Corporate Taxation

Filing Requirements and Payment of Tax

The tax year is from 1st January to 31st December. There is a self-assessment system, on a previous year basis; a company must submit its tax return six months after their financial year end. Returns must be accompanied by full payment of tax due.

The Commissioner of Income Tax may issue an assessment of his own if he disagrees with the company's assessment. There is an appeal process, winding up eventually at the Supreme Court.

The 2007/8 budget introduced an Advance Payment System (APS) for companies, whereby they are required to effect quarterly provisional tax payment on the basis of the chargeable income of the preceding tax return. Final reconciliation of tax liability will be done when the annual tax return for that year is submitted.



Back to Mauritius Index »